An entity just isn't necessary to assess very similar hedges in an analogous way when evaluating identical hedging interactions executed before and after the adoption date for virtually any of the next: For (1) hedging interactions executed before the adoption date specified under the shortcut system for which the hedge documentation was not amended to specify an extended-haul method that may be utilized if use with the shortcut method wasn't or not is acceptable and (two) hedging relationships executed following the adoption day selected under the shortcut technique for which a long-haul approach is specified if use on the shortcut process wasn't or no more is acceptable.
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